מאגר ידע

סעיף 14

פורסם6 ביוני 2025

עודכן6 ביוני 2025

מאתברקוביץ אהרוני זיו עורכי דין

סעיף 14 לחוק פיצויי פיטורין

סעיף 14 לחוק פיצויי פיטורין מסדיר את האפשרות להחליף את חובת המעסיק לשלם פיצויי פיטורין בהפקדות לקופת גמל.הסעיף מגדיר את התנאים והכללים להסדר זה, ומשפיע על אופן חישוב הזכויות הכספיות של העובד בעת סיום העסקה.יישום הסעיף דורש התייחסות להגדרות של קופות גמל, לרכיבי השכר הרלוונטיים, ולהסכמים הספציפיים בין המעסיק לעובד.

הגדרת קופת גמל לעניין סעיף 14

קופת גמל לעניין סעיף 14 לחוק פיצויי פיטורין כוללת מגוון רחב של קופות, כגון קופות חולים, קופות תגמולים, קרנות פנסיה, ביטוחים וקרנות דומות.ההגדרה מתייחסת גם לקופות גמל שהוגדרו בפקודת מס הכנסה, ולתאגידים שאושרו על ידי שר העבודה לעניין סעיף 14 לחוק פיצויי פיטורים.החובה לשלם לקופת הגמל יכולה לנבוע מהסכם קיבוצי, צו הרחבה, חוזה עבודה או הסכם אחר בין העובד והמעסיק, בכפוף להסכמת קופת הגמל.

רכיבי השכר הקובע להפקדות לפי סעיף 14

השכר הקובע לצורך הפקדות לפיצויי פיטורים לפי סעיף 14 עשוי לכלול שכר בסיס ושעות נוספות גלובליות.ישנם מקרים בהם תוספות שכר מסוימות, כגון "תוספת מעבר לרפורמה", לא נכללות בשכר הקובע לחישוב פיצויי פיטורים, אם בגינן מופקד סכום בשיעור 8.33% לקרן הפיצויים.הגדרת השכר הקובע עשויה להשתנות בהתאם להסכמים ספציפיים, כגון הסכמי פשרה, שעשויים לכלול תוספות שכר נוספות בחישוב הזכויות הכספיות.

שיעורי ההפקדה לפי סעיף 14

לפי סעיף 14, שיעור ההפקדה לפיצויים עומד על 8.33% מהשכר הקובע.במקרים מסוימים, הפקדות בשיעור של 6% לפיצויים עשויות לבוא במקום 72% מהזכאות לפיצויי פיטורים.בנוסף להפקדות לפיצויים, המעסיק עשוי להפקיד גם לפנסיה (6.5%) ולקרן השתלמות (7.5%).

יישום סעיף 14 והחריגים לו

סעיף 14 מאפשר למעסיק להחליף את חובתו לשלם פיצויי פיטורים בהפקדות לקופת גמל.ישנם מקרים בהם חל חריג להסדר הקבוע בסעיף 14, כאשר תשלומי המעסיק להסדר ביטוח פנסיוני באים במקום חבותו לתשלום פיצויי פיטורים.הסכמי העסקה עשויים לכלול תנאים ספציפיים לסיום ההתקשרות, כולל מנגנונים לעריכת גמר חשבון והתחשבנות, מבלי לפגוע בזכות העובד לפיצויים נוספים.

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